this is for john who is possibly new zealands only lincoln city supporter 2017-18 Net profit and loss1 Tottenham £113m 2 Liverpool £106m 3 Chelsea £62m 4 Arsenal £57m 5 Burnley £37m 6 Southampton £29m 7 Newcastle £19m 8 Hull £19m 9 West Ham £17m 10 Norwich £15m 11 Barnsley £13m 12 Huddersfield £11m 13 Brighton £11m 14 Manchester City £10m 15 Exeter £2.4m 16 Leicester £1m 17 Preston £1m 18 Port Vale £1m 19 Stevenage £0.8m 20 Luton £0.6m 21 Peterborough £0.5m 22 Forest Green £0.4 23 Accrington £0.4m 24 Fleetwood £0.4m 25 Burton £0.3m 26 Shrewsbury £0.3m 27 Gillingham £0.1m 28 Plymouth £0.1m 29 Newport £0.1m 30 Yeovil £0.1m 31 Walsall no profit/loss 32 Barnet no profit/loss 33 Grimsby -£0.04m 34 Cheltenham -£0.1m 35 Carlisle -£0.1m 36 Mansfield -£0.1m 37 Bradford -£0.3m 38 Rochdale -£0.3m 39 Crawley -£0.3m 40 Morecambe -£0.4m 41 Oldham -£0.5m 42 Rotherham -£0.5m 43 Wimbledon -£0.5m 44 Wycombe -£0.7m 45 Crewe -£0.8m 46 Cambridge -£0.8m 47 Chesterfield -£1.1m 48 Lincoln -£1.1m 49 Derby -£1.1m 50 Portsmouth -£1.4m 51 Notts County -£1.5m 52 Swindon -£1.8m 53 Sheffield Utd -£1.9m 54 Northampton -£2m 55 Oxford -£2m 56 Blackpool -£2.1m 57 Coventry -£2.5m 58 Doncaster -£2.8m 59 Bury -£2.8m 60 Swansea -£3m 61 Southend -£3.1m 62 Colchester -£3m 63 Bristol Rovers -£3m 64 Scunthorpe -£3.6m 65 Brentford -£3.9m 66 Leeds -£4.3m 67 MK Dons -£4.6m 68 Millwall -£4.6m 69 Ipswich -£5.2m 70 Bolton -£5.4m 71 Nottingham Forest -£5.6m 72 West Brom -£6m 73 Middlesbrough -£6.6m 74 Wigan -£7.7m 75 Sunderland -£10.2m 76 Charlton -£10.4m 77 Bournemouth -£11m 78 Everton -£13m 79 Blackburn -£16.8m 80 Reading -£21m 81 Sheffield Wed -£21m 82 Bristol City -£25m 83 Watford -£31m 84 Stoke -£32m 85 Aston Villa -£35m 86 Cardiff -£36m 87 Crystal Palace -£36m 88 Manchester Utd -£37m 89 Birmingham -£37m 90 QPR -£38m 91 Fulham -£45m 92 Wolves -£57m Compiled by Martyn Ziegler